01 - Line two baking sheets with parchment paper or silicone mats. Fit a pastry bag with a 1/2-inch round tip.
02 - Sift almond flour and powdered sugar together into a bowl. Set aside.
03 - In a clean, dry bowl, whisk egg whites and cream of tartar until soft peaks form. Gradually add granulated sugar while whisking to stiff peaks.
04 - Gently fold almond flour mixture into meringue in three additions. Optionally tint one-third of batter yellow. Mix only until batter flows in thick ribbons.
05 - Transfer batter to pastry bag. Pipe 32 rounds (1.5 inches each) onto prepared sheets. Tap trays firmly to release air bubbles. Let rest at room temperature 30–60 minutes until surfaces are dry.
06 - Preheat oven to 300°F. Bake 13–15 minutes, rotating trays halfway. Shells are done when they easily lift off the mat. Cool completely.
07 - Heat heavy cream until just simmering. Pour over milk chocolate and let stand 2 minutes. Stir until smooth. Add golden syrup and butter, mixing until glossy.
08 - Reserve one-quarter of filling and tint with yellow gel for the yolk effect. Chill both fillings until thickened.
09 - Pipe a ring of chocolate filling on one shell. Place a dollop of yellow filling in center. Sandwich with another shell. Repeat with remaining shells.
10 - Store assembled macarons in an airtight container overnight to allow flavors to develop fully.